This technique allows the user to control things that have no life functions by gifting them with some of their own life force, allowing the user to freely manipulate the substance according to their will. The extent of the user's control goes beyond normal manipulation through chakra, meaning that even drastic alterations to the immediate environment can occur both suddenly and unexpectedly, making attacks using this method extremely difficult to avoid even for someone with the Sharingan.

Intense heat — such as that produced by the flames of Amaterasu — can counter the effects of this technique, causing affected inorganic materials to revert to their previous state.

Trivia

The middle two kanji, 機転, coincidentally also mean 'cleverness' and 'tact'.